About listing intermediaries

Work out if you are a listing intermediary and find out how the marketplace rules for GST on listed services apply.

As a listing intermediary, you:

• need to administer the flat-rate credit scheme
• may need to help larger accommodation owners opt out
• may be able to agree with the online marketplace you will be responsible for the GST.

What a listing intermediary is

A listing intermediary is a GST-registered person who lists short-stay and visitor accommodation on an online marketplace for the accommodation owner.

To be a listing intermediary you must have entered into an agreement with an online marketplace to list or advertise accommodation provided by an owner. The agreement must be in your name (or trading name).

If you have not entered into an agreement with the online marketplace, you are not a listing intermediary.

Administering the flat-rate credit scheme

If you are a listing intermediary, you will need to administer the flat-rate credit scheme for non-GST-registered owners.

Opt-out for large accommodation owners

Some owners can choose to opt out of the marketplace rules. This means they collect and pay GST and issue taxable supply information.

You cannot opt-out yourself under these rules, but you can help large accommodation owners opt out.

Opt-out rules for large accommodation owners

When you operate a website or app

If you also operate a website or app that allows guests to book accommodation from accommodation owners, you will be an online marketplace for those bookings.

For more information about how the rules apply to online marketplaces, see our factsheet AD278.

If you are not a listing intermediary

If you are not a listing intermediary, but you do help accommodation owners to list properties on an online marketplace, you will need to give the online marketplace your client’s details.

You must give the online marketplace relevant information about the owner, including:

• the owner’s GST registration status
• bank account information.